User Fee and Non-Auxiliary Funds 128/136 Budget Process Office of Budget & Planning October 2013

Agenda 1.Overview 2.User Fee Schedules a.Types of Fees b.User/Special Course Fee Schedules c.New Fees – Forms A and B d.Existing Fees – Form C 3.Divisional Program Revenue Budget – Form D a.Cash position analysis and Form D-1 (formerly C-1) 4.Other information 5.Questions Office of Budget & Planning October 2013

Timeline of Major Budget Processes 1) Where does this budget process fit in with everything else? 2) What is the role of the Budget & Planning Office in this process? Office of Budget & Planning October 2013

Fee Submission Deadlines During Budget process, with Fund 128/136 budgets. Typically during January. (Exact deadlines in memo.)memo All other submissions are considered “out of cycle.” ◦Out of cycle fees that are not special course fees can be taken up at any time and applied after approval. ◦Out of cycle special course fees: in time for inclusion in on-line course catalog. Office of Budget & Planning October 2013

Program Revenue Budgets & User Fees Items to submit to the Office of Budget & Planning (OBP) Office of Budget & Planning October 2013

Some Definitions… User Fee = charge for products or services not included in tuition, segregated fees, or auxiliary fees for services. May be charged to students, campus divisions/departments, and/or outside parties. Special Course Fee = Fee charged for course- related materials/services that are not included in tuition. Note… This budget process does not include Distance Education Fees. Those are handled by the Provost’s office. Office of Budget & Planning October 2013

New/Increased Special Course Fees 9/18/13 Memo from David Miller, Sr. VP, UW System: ◦“Special consideration should be given to any increase in fees charged while the tuition freeze is in effect.” Office of Budget & Planning October 2013

Funds Fund 128 Study Abroad programs Special Course Fees (also Fund 189) Visit the OBP website for help with user fee guidelines: Procedures Budget Memo Fund 136 Facility Use Fees Sales credits/chargebacks (also Fund 101)  Primarily includes user fees between divisions/departments Event fees Other not included above Office of Budget & Planning October 2013

Fee Schedule Existing fee changes and new fees may require additional forms Refer to Non-auxiliary PR Budget Memo for additional help (available early November)Non-auxiliary PR Budget Memo Office of Budget & Planning October 2013

New Fee Include new fee in User or Course Fee Schedule (Excel file) Complete current version of Form A for each new fee If new user fee is in competition with private sector, complete Form B Refer to OBP website, Procedure 1.3.1, Section II.E., to determine if the new user fee is in competition with the private sector.Procedure 1.3.1, Section II.E to Incorporate fees into Divisional Program Revenue Budget (Excel file Form D)

New Fee Form A – New Fees Questionnaire Obtain latest version of Form A from PantherFile. Be sure fee amount in question #6 is consistent with fee amount on User/Special Course Fee schedule. Originals with signatures remain with department or division office. Scan signed forms in the same order as listed on the User/Special Course Fee schedule, and send to OBP as attachments via to

New Fee Form B – Competition with the Private Sector Criteria for allowable user fee competition with the private sector:  The activity fulfills the division’s mission  Compelling economic efficiency  Product/service is unavailable elsewhere in the community Refer to OBP website “Procedures” section for pricing policies for fees in competition with the private sector Keep in mind: Higher education institutions such as Marquette, MATC, or Concordia should NOT be considered “private sector” competitors Special course fees are NOT subject to the “private sector” competition review

Change to Existing Fee Incorporate updated fees into Divisional Program Revenue Budget (Excel file) Include existing fee updates in User/Course Fee schedule (Excel file) Submit a Form C if a user fee changes by at least 5% up or down.

Change to Existing Fee Form C – Existing User Fee Questionnaire Clearly identify factors contributing to fees changing by at least 5% up or down. ◦ Standardized check boxes are provided for assistance. If more than one fee within a fund and org code is increasing or decreasing for the same reason(s), consolidate to submit one form for all, listing in the same sequence as on the worksheet.

Divisional Program Revenue Budget Available in PantherFile as Excel file Complete for Fund 128 and/or Fund 136 (separate Forms D) Includes revenues (all user fees and other), expenses, and cash balances Division level data Comparison of prior fiscal year actual, estimated current fiscal year results, and budget Include any same fund transfers between divisions Refer to Non-auxiliary PR Budget Memo (available early November) for additional help.Non-auxiliary PR Budget Memo Office of Budget & Planning October 2013

Program Revenue Budget Incorporate consolidated fee revenues into Divisional Program Revenue Budget (Excel file) Divisional level information Depending on cash balance analysis additional information may be required

Form D – Divisional Program Revenue Budget Amounts entered into the 3270 budget system should agree with Form D. Include any same fund transfers between divisions (complete a transfer reconciliation) Depending on cash position analysis, Form D-1 may need to be completed Prior year actual accounting data will be provided as an Excel file (by department and major class of expenditure) Office of Budget & Planning October 2013

Other Information Workflow of documents and files To reduce paper usage and save time… PantherFile is used for all Excel files. Please scan forms in the same numerical sequence as on the User Fee schedule and send directly to OBP via to Visit the OBP website for help with guidelines and policies: Procedures Non-auxiliary PR Budget Memo Office of Budget & Planning October 2013

Questions?